61.assessed level of material misstatement risk 重大错报风险的评估水平 sQ
fFu
62.simall business 小规模企业 ?Orxmxc
2
63.accounting system 会计系统 dxmE3*b`
64.test of control 控制测试 o#skR4lwe
65.walk-through test 穿行测试 UXdUO@
66.communication 沟通 UX
h9:T'%
67.flow chart 流程图 _A=$oVe
68.reperformance of internal control 重新执行 wYmM"60
69.audit evidence 审计证据 m&?#;J|B$
70.substantive procedures 实质性程序 -YC
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71.assertions 认定 B#M5}QT|2
72.esistence 存在 PbmDNKEh{
73.occurrence 发生 :3I@(k\PY
74.completeness 完整性 IyPwP*A
75.rights and obligations 权利和义务 G%s2P.cd
76.valuation and allocation 计价和分摊 "T|PS6R~
77.cutoff 截止 (Tbw3ENz
78.accuracy 准确性 & 9<+;
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79.classification 分类 2K3{hxB
80.inspection 检查 f`;j:O
81.supervision of counting 监盘 @w?P7P<O`
82.observation 观察 I= &stsH
83.confirmation 函证 s#WAR]x0x
84.computation 计算 %oO4|JkJX
85.analytical procedures 分析程序 R.yC(r
86.vouch 核对 M#8uv-L
87.trace 追查 x
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88.audit sampling 审计抽样 >Vwc3d
89.error 误差 (,8$V\
90.expected error 预期误差 k@'#@
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91.population 总体 F 9@h|#an
92.sampling risk 抽样风险 } x2DT8u
93.non- sampling risk 非抽样风险 xjVS
94.sampling unit 抽样单位 Zd')57{
95.statistical sampling 统计抽样 wf:OK[r9
96.tolerable error 可容忍误差 eY|
97.the risk of under reliance 信赖不足风险 j!7{|EQFcl
98.the risk of over reliance 信赖过度风险 nuw70*ell
99.the risk of incorrect rejection 误拒风险 pNKhc#
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100. the risk of incorrect acceptance 误受风险 LRNh@g4ei
101.working trial balance 试算平衡表 W;,C_
102.index and cross-referencing 索引和交叉索引 CL+}|7O(
103.cash receipt 现金收入 vuoQz\
104.cash disbursement 现金支出 |563D#?cR
105.bank statement 银行对账单 1fZ(l"
106.bank reconciliation 银行存款余额调节表 ])nPPf
107.balance sheet date 资产负债表日 28UU60
108.net realizable value 可变现净值 RH&~+5
109.storeroom 仓库 3G(miP6
110.sale invoice 销售发票 s;6CExH
111.price list 价目表 {qN 5MsY
112.positive confirmation request 积极式询证函 [x,>?~6ek
113.negative confirmation request 消极式询证函 LyAn&h}
114.purchase requisition 请购单 j'HZ\_
115.receiving report 验收报告 <1t*I!e_
116.gross margin 毛利 ~,i-8jl,
117.manufacturing overhead 制造费用 [rSR:V?"a
118.material requisition 领料单 xo7Kn+ Kl
119.inventory-taking 存货盘点 /\4'ddGU
120.bond certificate 债券 "$2y-|
121.stock certificate 股票 pLLGus+W
122.audit report 审计报告
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123.entity 被审计单位 j4cwI90=
124.addressee of the audit report 审计报告的收件人 Y\$ySvZ0
125.unqualified opinion 无保留意见 %3ICI
126.qualified opinion 保留意见 f PM8f
127.disclaimer of opinion 无法表示意见 x3o]U)^
128.adverse opinion 否定意见